{"data":{"id":"us-nm/7-16a-16","jurisdiction":"us-nm","citation":"7-16A-16","heading":"Delivery and use of special fuel prohibited in certain cases.","body":"It is a violation of the Special Fuels Supplier Tax Act to do any of the following acts:\nA. operate any motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Special Fuels Supplier Tax Act as being the motor vehicle's fuel supply tank, and a carburetor or other fuel supplying device; fuel supply tanks, including auxiliary fuel supply tanks, shall be separate and apart from cargo tanks or other containers, with no connection by pipe, tube, valve or otherwise;\nB. sell or deliver to any person or motor vehicle special fuel from any special fuel supply tank or auxiliary special fuel supply tank; or\nC. deliver special fuel from a cargo tank into the special fuel supply tank of a motor vehicle; provided, however, delivery of liquefied petroleum gases may be made into the special fuel supply tank of a motor vehicle carrying a valid permit under the Special Fuels Supplier Tax Act by a registered and licensed liquefied petroleum gas dealer who is also a special fuel dealer when made by that dealer from the cargo tank of a vehicle operated by that dealer, which tank is specially designed to make this type of special fuel delivery.","path":["Chapter 7 - Taxation","ARTICLE 16A Special Fuels Supplier Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"0101d6e8aecec05ed88e7d27a5062fd0891444585883984405cdf75fe8599d0b","source_id":"us-nm","stale":false,"prev":"us-nm/7-16a-15.1","next":"us-nm/7-16a-17"},"notice":"GroundRules: Original legal text. Not legal advice."}